References of the Fiscal System’s Adaptation in the Context of Reforming the European Social Models

Abstract

The purpose and the objectives of this approach circumscribe to the highlighting and thedelineation of the representative markers as milestones in the uneven dynamics, both in time and space, of thecomplex process of adaptation of the fiscal systems in the context of reforming the European Social Models.In this respect, the statistical analysis made on a sample grouping countries with different types of capitalistsocial economic systems, forefront and retrospectively outlines, a series of steps in the reforming of theEuropean Social Models, and it is to be noticed the fact that the adaptation of the national fiscal subsystems,related to the requirements of the social and economic development on each step, was to be distinctivelyconceived and differentiated applied, through their main components. The neglect of the interdependencesbetween the components of each fiscal system can lead to making unrealistic assessments and proposalsregarding their adaptation process to the requirements of European Social Models reform. Even more, in thecontext of producing destabilizing phenomena (recession, crisis, unemployment) which disrupt social andeconomic processes, the issue of fiscal sustainability may have most unwanted consequences.

Keywords

• government expenditure
• taxation
• welfare state
• European integration